v3.25.1
Stock-Based Compensation
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement, Disclosure [Abstract]  
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]

11. Stock-Based Compensation

 

Equity Incentive Plans

 

The Company adopted the 2023 Equity Incentive Plan (“2023 Plan”) on November 2, 2023, which provides employees, directors, and consultants with opportunities to acquire the Company’s shares, or to receive monetary payments based on the value of such shares. Management has determined that it is in the best interests of the Company to replace the 2020 Incentive and Nonstatutory Stock Option Plan, the 2021 Incentive and Nonstatutory Stock Option Plan, and the 2021 Restricted Stock Plan, with one plan, the 2023 Plan, pursuant to which the Company will be able to grant stock option awards, stock appreciation rights, restricted stock awards, restricted stock units, and other stock-based awards. The 2023 Plan provides for up to 1,098,262 shares of common stock. Grants made under the 2023 Plan will generally vest and become exercisable at various times from the grant dates. These awards will have such vesting or other provisions as may be established by the Board of Directors at the time of each award.

 

Stock Option Activity

 

A summary of stock option activity for the year ended December 31, 2024, is as follows (dollars in thousands):

 

   Shares   Weighted
Average
Exercise
Price
 
Outstanding at January 1, 2024   766,142   $3.76 
Granted   -    N/A 
Exercised   (11,999)   1.98 
Cancelled/forfeited/expired   (170,169)   3.60 
Outstanding at December 31, 2024   583,974    4.20 
           
Exercisable at December 31, 2024   407,974   $4.20 

The aggregate intrinsic value for stock options exercised during the year ended December 31, 2024, and 2023, was $0.03 million and $0.04 million, respectively. There were no stock options granted during the year ended December 31, 2024. The total weighted-average grant date fair value of options granted during the year ended December 31, 2023, was $2.02 per share.

 

The grant-date fair values of the Company’s stock options awards were estimated using the following assumptions:

 

   Year Ended December 31, 
   2024   2023 
Risk free interest rate   N/A    4.44%
Expected term (years)   
N/A
    5.0 
Expected volatility   N/A    204%
Expected dividend yield   N/A    0%

 

Restricted Stock Activity

 

A summary of RSA activity for the year December 31, 2024, is as follows (dollars in thousands):

 

   Number of
Shares
   Weighted
Average
Grant Date
Fair Value
 
Unvested at January 1, 2024   189,893   $2.28 
Granted   96,893    2.26 
Vested   (214,913)   2.41 
Forfeited   -    N/A 
Unvested at December 31, 2024   71,873   $1.81 

 

The total fair value of restricted shares that vested was $0.5 million and $1.1 million in the years ended December 31, 2024, and 2023, respectively.